Tax Data Series: Local Government Funds

County Undivided Government Funds
Amounts Distributed within Counties by County Budget
Commissions, by Subdivision or Subdivision Class, Calendar
Year 1996

Table LG-3 shows the total amount of money distributed within
each county from its County Undivided Local Government Fund
during 1996, by subdivision class. The total amount
distributed was $507.7 million. The total amount distributed
to all municipalities (cities and villages) was $271.1
million and the township distribution totaled $42.7 million
while the counties retained $184.3 million. The amount
received by each individual city and village from the County
Undivided Local Government Fund is shown in Table LG-5. The
total amount distributed to all cities for 1996 was $246.5
million while the village total was $24.6 million

Figures shown in Tables LG-3 and 5 are derived from surveys
filed by county auditors with the Ohio Department of
Taxation.

Each of Ohio's 88 counties have a County Undivided Local
Government Fund. The county receives money for this fund from
two sources: (1) the portion of the state local government
fund allocated to the county from state income, sales, use,
public utility, and corporate franchise taxes; and (2)
state-collected intangible taxes paid by dealers in
intangibles. All of the money received by a county for its
Undivided Local Government Fund is distributed within the
county to eligible subdivisions: municipalities, townships,
park districts, and county government itself.

Monthly distributions of all County Undivided Local
Government Fund monies follow determinations made by the
County Budget Commission of respective percentage shares of
an estimated fund based upon revenue estimates supplied by
the Ohio Department of Taxation. Those percentage shares may
be arrived at according to the "statutory" method, which is
designed to yield a distribution reflecting the respective
"needs" of the various governmental units. This method calls
for a review of each subdivision's proposed expenditure
requests and a review of its various revenue sources,
according to specific statutory guidelines. In many counties,
budget commissions apportion under "alternative" methods
which include factors other than, or in addition to, "needs."

For additional data concerning amounts allocated from the
State Local Government Fund to each county for budget
commission distribution and directly to each municipality
levying an income tax, see Tables LG-1 and 2.